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TMI Blog2014 (11) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing decision of Commissioner of Central Excise, Chennai v. Customs Excise and Service Tax Appellate Tribunal Chennai and another [2014 (1) TMI 1519 - MADRAS HIGH COURT] the amendment is only prospective, hence, would not govern the case of the assessee. - Decided against Revenue. - C.M.A.Nos.1553 and 1554 of 2007 - - - Dated:- 31-10-2014 - R. Sudhakar And R. Karuppiah,JJ. For the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal is correct in equating the provisions of Explanation II and III to Notification No.175/86 CE, dated 1.3.1986 to the Explanation to Clause (c) of para 3 of Notification No.16/97 CE, dated 1.4.1997, since the former deals with the inclusion or exclusion of the value of the inputs used in the manufacture of final product in computing the aggregate value of clearances and whereas the latter n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by a Division Bench of this Court in the order dated 20.12.2013 made in C.M.A.Nos.174 of 2008 and 582 to 593 of 2007 (Commissioner of Central Excise, Chennai v. Customs Excise and Service Tax Appellate Tribunal Chennai and another) and answered against the revenue. The Division Bench, while answering the said questions of law, held as under: 25. In the light of the view that we have tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 (14) STR 593 (S.C) (Union of India Vs. Martin Lottery Agencies Ltd.,) particularly paragraph 31, on the question when the amendment could be considered as declaratory and clarificatory. 28. Guided by the law declared by the Apex Court , we have no hesitation in holding that the amendment is only prospective, hence, would not govern the case of the assessee. Consequently, the Civil Miscellane ..... X X X X Extracts X X X X X X X X Extracts X X X X
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